<![CDATA[This study aims to analyze and obtain empirical evidence regarding the influence of audit report lag, managerial ownership, and independent commissioners on the integrity of financial statements in basic materials sector companies in Indonesia. The research sample consists of basic materials sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study employs a quantitative research design and utilizes secondary data. Data collection was conducted using the purposive sampling method. The total population comprised 113 companies, with a final sample of 43 companies yielding 215 observations. Data processing was performed using e-views 12 with the panel data regression analysis method. The results of the F-statistic test indicate that audit report lag, managerial ownership, and independent commissioners simultaneously influence the integrity of financial statements. The t-test results show that audit report lag has a partial effect on financial statement integrity, whereas managerial ownership and independent commissioners do not have a partial effect on financial statement integrity.]]>
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